AQAA'ID RELATING TO THE BEING AND QUALITIES OF ALLAH TA'ALA
Allah SWT is Ever-Existent and Eternal, i.e. neither does He have any beginning, nor an end. He is purely Eternal.
"He is The First and the Last", Besides Him there is NO other thing which can be established to be ever-existent and eternal.
Imam Ghazali RA has denounced the claim of those people who aver that matter, features, intelligence and the sky are ever-existent. The fact of the matter is this - that besides Allah Ta'ala, nothing else is eternal, because nothing in the universe (besides Allah Ta'ala) is free from any fault or flaw.
Matter is completely deaf, dumb and blind. The soul (of man), besides its name, nothing else is known about it (to man). Knowledge and perception of the soul is unattainable (by man), hence a thing which is unattainable and of which one has no knowledge, cannot be eternal or ever-existent. If the soul was ever-existent, by itself, then calamities, difficulties, pain, sorrows and grief would most certainly never have affected it. Even a dim-witted person would understand that how can pain and difficulties ever affect a thing which is ever-existent, since all these things are new and were created later. Everything in the universe was created by Allah SWT.